Análisis del Impuesto a la Renta y su incidencia económica en la ciudad de Guayaquil. Período 2015-2019
Fecha
2020-09
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Facultad de Ciencias Económicas. Universidad de Guayaquil
Resumen
El trabajo de investigación redacta el análisis del Impuesto a la Renta y cómo este influye en el crecimiento económico de Guayaquil, siendo medido a través del Valor Agregado Bruto. Guayaquil es la ciudad con más productividad económica en el país, y entre la que más empresas localizadas en su territorio posee, el Impuesto a la Renta es el segundo en recaudación por rubros fiscales en el país, por lo que un estudio de la incidencia de la recaudación del impuesto sobre el crecimiento de la ciudad sería de utilidad para la optimización de la política fiscal. El objetivo consiste en identificar los factores que determinen la relación entre ambas variables durante los años comprendidos entre el 2015 y 2019, mediante métodos de recolección de datos de fuentes públicas determinar comportamientos, representatividades (a nivel provincial y sobre el Presupuesto General del Estado) y correlación estadística entre ellas. Las cuales nos arrojan resultados sustentados en parámetros positivos, dando lugar a una relación medianamente significativa que se contrasta con teorías explicativas, lo que da lugar a un diseño de investigación de tipo no experimental, descriptiva.
The research work writes the analysis of the Income Tax and how it influences the economic growth of Guayaquil, being measured through the Gross Value Added. Guayaquil is the city with the most economic productivity in the country, and among the one with the most companies located in its territory, the Income Tax is the second in collection by tax items in the country, so a study of the incidence of the collection of the tax on the growth of the city would be useful for the optimization of fiscal policy. The objective is to identify the factors that determine the relationship between both variables during the years between 2015 and 2019, through data collection methods from public sources, to determine behaviors, representativeness (at the provincial level and on the General State Budget) and statistical correlation between them. Which give us results supported by positive parameters, giving rise to a moderately significant relationship that is contrasted with explanatory theories, which gives rise to a non-experimental, descriptive research design.
The research work writes the analysis of the Income Tax and how it influences the economic growth of Guayaquil, being measured through the Gross Value Added. Guayaquil is the city with the most economic productivity in the country, and among the one with the most companies located in its territory, the Income Tax is the second in collection by tax items in the country, so a study of the incidence of the collection of the tax on the growth of the city would be useful for the optimization of fiscal policy. The objective is to identify the factors that determine the relationship between both variables during the years between 2015 and 2019, through data collection methods from public sources, to determine behaviors, representativeness (at the provincial level and on the General State Budget) and statistical correlation between them. Which give us results supported by positive parameters, giving rise to a moderately significant relationship that is contrasted with explanatory theories, which gives rise to a non-experimental, descriptive research design.
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Palabras clave
CRECIMIENTO, INCIDENCIA, RECAUDACIÓN, POLÍTICA
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APA